FAC Explorer

Audit 28270

FY End
2022-06-30
Total Expended
$3.02M
Findings
40
Programs
13
Organization: Beaverton Schools (MI)
Year: 2022 Accepted: 2022-10-30
Auditor: Weinlander Fitzhugh

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32566 2022-002 Significant Deficiency Yes N
32567 2022-003 Significant Deficiency - N
32568 2022-002 Significant Deficiency Yes N
32569 2022-003 Significant Deficiency - N
32570 2022-002 Significant Deficiency Yes N
32571 2022-003 Significant Deficiency - N
32572 2022-002 Significant Deficiency Yes N
32573 2022-003 Significant Deficiency - N
32574 2022-002 Significant Deficiency Yes N
32575 2022-003 Significant Deficiency - N
32576 2022-002 Significant Deficiency Yes N
32577 2022-003 Significant Deficiency - N
32578 2022-002 Significant Deficiency Yes N
32579 2022-003 Significant Deficiency - N
32580 2022-002 Significant Deficiency Yes N
32581 2022-003 Significant Deficiency - N
32582 2022-002 Significant Deficiency Yes N
32583 2022-003 Significant Deficiency - N
32584 2022-002 Significant Deficiency Yes N
32585 2022-003 Significant Deficiency - N
609008 2022-002 Significant Deficiency Yes N
609009 2022-003 Significant Deficiency - N
609010 2022-002 Significant Deficiency Yes N
609011 2022-003 Significant Deficiency - N
609012 2022-002 Significant Deficiency Yes N
609013 2022-003 Significant Deficiency - N
609014 2022-002 Significant Deficiency Yes N
609015 2022-003 Significant Deficiency - N
609016 2022-002 Significant Deficiency Yes N
609017 2022-003 Significant Deficiency - N
609018 2022-002 Significant Deficiency Yes N
609019 2022-003 Significant Deficiency - N
609020 2022-002 Significant Deficiency Yes N
609021 2022-003 Significant Deficiency - N
609022 2022-002 Significant Deficiency Yes N
609023 2022-003 Significant Deficiency - N
609024 2022-002 Significant Deficiency Yes N
609025 2022-003 Significant Deficiency - N
609026 2022-002 Significant Deficiency Yes N
609027 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.31M - 0
84.027 Special Education_grants to States $324,645 - 0
84.010 Title I Grants to Local Educational Agencies $289,412 - 0
10.553 School Breakfast Program $256,785 Yes 2
32.009 Emergency Connectivity Fund Program $66,230 - 0
84.367 Improving Teacher Quality State Grants $57,530 - 0
84.358 Rural Education $18,996 - 0
93.778 Medical Assistance Program $8,882 - 0
10.555 National School Lunch Program $7,770 Yes 2
10.559 Summer Food Service Program for Children $6,501 Yes 2
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.558 Child and Adult Care Food Program $2,212 - 0
84.424 Student Support and Academic Enrichment Program $552 - 0

Contacts

Name Title Type
J8KCNUXF6XU5 Heath Kaplan Auditee
9894263000 Shelly Browning Auditor
No contacts on file

Notes to SEFA

Title: Other Disclosures Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Beaverton Schools under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Beaverton Schools, it is not intended to and does not present the financial position or changes in net position of Beaverton Schools. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures.The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance.The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. Management has utilized the NexSys Cash Management System Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Title: (UNAUDITED) DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Beaverton Schools under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Beaverton Schools, it is not intended to and does not present the financial position or changes in net position of Beaverton Schools. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures.The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance.The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. For the year ended June 30, 2022, the School District did not receive any personal protective equipment.

Finding Details

Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.
Finding 2022-002
2022-002 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months average expenditures. Condition The School Districts net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $379,306. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Business Manager and Food Service Director will meet prior to the end of December 2022 to develop an outline of a purchasing/use of funds plan. See corrective action plan for more detail.
Finding 2022-003
2022-003 Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. Assistance Listing Numbers 10.553, 10.555, 10.556, 10.559, 10.582. Criteria Federal register section 7 CFR Part 210.2 requires School Districts to perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas identified under 7 CFR 210.18h in each school operating lunch program and 50% of schools operating a breakfast program prior to February 1. Condition The School District did not complete the on-site review during the 2021-2022 school year. Questioned costs None Context Applicable requirement for School Districts with a food services management company operating service activities. Effect Management did not have controls in place to ensure the on-site monitoring was completed. Cause The School District did not complete the on-site review during the 2021-2022 school year. Recommendation We recommend that the School District review the compliance requirements for the Nutrition Cluster to ensure applicable compliance is completed. Views of the Responsible Officials and Planned Corrective Action The Business Manager and Food Service Director will work together to ensure on-site monitoring is completed as required. See corrective action plan for more detail.